You are given a sentence in English. Your job is to translate the English sentence into Japanese.

Spending per student only explains about, well, less than 20 percent of the performance variation among countries, and Luxembourg, for example, the most expensive system, doesn't do particularly well.
生徒１人当たりの支出で説明できるのは生徒１人当たりの支出で説明できるのは能力差の２割未満です最もお金をかけているルクセンブルグもそれほど優秀ではありません